63J-1-601 - End of fiscal year -- Unexpended balances -- Funds not to be closed out -- Pending claims -- Transfer of amounts from item of appropriation -- Nonlapsing accounts and funds -- Institutes o
63J-1-601. End of fiscal year -- Unexpended balances -- Funds not to be closed out-- Pending claims -- Transfer of amounts from item of appropriation -- Nonlapsingaccounts and funds -- Institutes of higher education to report unexpended balances.
(1) As used in this section, "transaction control number" means the unique numericalidentifier established by the Department of Health to track each medical claim, which indicatesthe date upon which the claim is entered.
(2) On or before August 31 of each fiscal year, the director of the Division of Financeshall close out to the proper fund or account all remaining unexpended and unencumberedbalances of appropriations made by the Legislature, except:
(a) those funds classified under Title 51, Chapter 5, Funds Consolidation Act as:
(i) enterprise funds;
(ii) internal service funds;
(iii) trust and agency funds;
(iv) capital projects funds;
(v) discrete component unit funds;
(vi) debt service funds; and
(vii) permanent funds;
(b) those revenue collections, appropriations from a fund or account, or appropriations toa program that are designated as nonlapsing under Sections 63J-1-602.1 through 63J-1-602.5;
(c) restricted special revenue funds, unless specifically directed to close out the fund inthe fund's enabling legislation;
(d) acquisition and development funds appropriated to the Division of Parks andRecreation;
(e) funds encumbered to pay purchase orders issued prior to May 1 for capital equipmentif delivery is expected before June 30; and
(f) unexpended and unencumbered balances of appropriations that meet the requirementsof Section 63J-1-603.
(3) (a) Liabilities and related expenses for goods and services received on or before June30 shall be recognized as expenses due and payable from appropriations made prior to June 30.
(b) The liability and related expense shall be recognized within time periods establishedby the Division of Finance but shall be recognized not later than August 31.
(c) Liabilities and expenses not so recognized may be paid from regular departmentalappropriations for the subsequent fiscal year, if these claims do not exceed unexpended andunencumbered balances of appropriations for the years in which the obligation was incurred.
(d) No amounts may be transferred from an item of appropriation of any department,institution, or agency into the Capital Projects Fund or any other fund without the prior expressapproval of the Legislature.
(4) (a) For purposes of this chapter, claims processed under the authority of Title 26,Chapter 18, Medical Assistance Act:
(i) may not be considered a liability or expense to the state for budgetary purposes unlessthey are received by the Division of Health Care Financing within the time periods established bythe Division of Finance under Subsection (3)(b); and
(ii) are not subject to the requirements of Subsection (3)(c).
(b) The transaction control number recorded on each claim invoice by the division isconsidered the date of receipt.
(5) Any balance from an appropriation to a state institution of higher education thatremains unexpended at the end of the fiscal year shall be reported to the Division of Finance bythe September 1 following the close of the fiscal year.
Renumbered and Amended by Chapter 183, 2009 General Session
Renumbered and Amended by Chapter 368, 2009 General Session